“He’s the closest to [Johnny] Carson that I’ve seen of this generation.”

One of the budget bills lawmakers are expected to approve this weekend would open the state’s movie tax credits to television shows for the first time.

Specifically, the bill allows the film tax credit to apply to a “relocated television production . . . that is a talk or variety program that filmed at least five seasons outside the state prior to its first relocated season in New York.”

The bill goes on to specify that “the episodes are filmed before a studio audience of two hundred or more and the relocated television production incurs at least thirty million dollars in annual production costs in the state or at least ten million dollars in capital expenditures at a qualified production facility in the state.”

A Cuomo administration official conceded “The Tonight Show” could fit that very specific description, but insisted the intent was broader and there’s no deal between the state and NBC.

“It’s not specifically for ‘The Tonight Show,’ but it’s made to lure shows from other states,” the official said.

“The way the law’s currently written, you get a break if you start a show here, not if you move.

“Would ‘The Tonight Show’ qualify for it? Probably,” the official added. “It’s tailored for those types of shows. But it could also be a game show.”

The New York credit amounts to 30 percent of taxes owed by companies that produce films in New York.